When do I have to charge VAT (accrual)?

As a general rule, in the case of deliveries of goods the tax is accrued when the good is made available to the customer.

In the provision of services the VAT is accrued once the provision of the service is completed.

In leases, supplies and other successive transactions , at the time when the price becomes due.

If advance collections are made, the accrual occurs at the time of advance collection . On the other hand, deferral of payment is irrelevant.

There are specialities in the case of works carried out by Public Administrations, transfers between the client and the commissioner, self-consumption, certain successive tract operations and intra-community deliveries (see article 75 LIVA )

The time of the chargeable event is the time when the obligation to issue an invoice and charge VAT is determined, as well as the period in which the VAT due must be declared.

If the customer is a business person or professional, the invoice may be issued up to the 15th of the following month, but must be declared in the period in which the accrual of the transaction or the advance payment occurred.